Guides a Chilean trabajador a honorarios through the full Operación Renta cycle: classifying boleta income and bank credits, choosing between gastos presuntos (30%, capped at 15 UTA) or gastos efectivos, reconciling Formulario 29 PPM payments and cotizaciones previsionales (AFP/Salud/SIS/ATEP under Ley 21.133), and filing Formulario 22 with the SII to arrive at the annual Impuesto Global Complementario (IGC) liability or refund.
Establish the client's tax profile: confirm RUT, residency status (Chilean residents taxed on worldwide income after 3 years), income categories (honorarios only, mixed employment + honorarios, or empresario individual), and the tax year in scope (Año Tributario 2025 = fiscal year 2024). Identify whether any opt-out from cotizaciones previsionales applies under Ley 21.133.
Gather all boletas electrónicas from the SII portal (Mi SII > Boletas de Honorarios), 12 months of bank statements, Formulario 29 monthly self-withholding receipts, and cotizaciones records from Previred. Reconcile every credit on the bank statement against issued boletas and platform payouts (Stripe, PayPal, Transbank/Webpay), gross-up platform settlements for fees, and flag any unmatched credits.
Determine the optimal expense deduction method. Gastos presuntos = 30% of gross honorarios, capped at 15 UTA (~CLP 12,112,920 using December UTA). Gastos efectivos = actual documented expenses (facturas/boletas required, no cap, must pass the 'necessary for income production' test). Compare both methods numerically; if actual documented expenses exceed the presuntos cap, gastos efectivos will reduce taxable income further. The choice is irrevocable once Formulario 22 is filed.
Prepare the full Impuesto Global Complementario working paper following the SII computation structure: gross honorarios → less cotizaciones previsionales (AFP ~11.5–12.5%, Salud 7%, SIS ~1.85%, ATEP ~0.93%, all on 80% of gross) → less gastos (presuntos or efectivos) → renta neta → add other income categories → less APV Régimen A deduction if applicable → apply IGC progressive table using December UTA brackets → less PPM credit (Formulario 29 payments) → less other credits (education, donations) → arrive at tax due or refund.
Transfer the working paper figures into Formulario 22 via the SII's online Operación Renta portal (www.sii.cl/renta). The SII pre-populates many fields from third-party informational returns (Declaraciones Juradas) — verify each pre-filled figure against the working paper before submitting. Formulario 22 must be filed and any balance due paid during April 1–30 of the Año Tributario. Refunds are typically paid by the SII within 30–60 days of filing.
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